There are a range of excise licences applying to the gambling, amusement and the leisure industry. These have a long-standing historical basis. Most of the charges are flat fees.
The Finance Act 2002 provides an obligation on the bookmaker to have a licence. The premises itself on which bookmaking is carried out must itself be registered.
Bookmakers have on-going obligations to account for and make returns of betting duty. They are obliged to keep and retain records. The principle regulations are the Betting Duty Regulations 2004.
The person who makes a gaming machine available for play must have a gaming licence for each machine (section 43 Finance Act 1975). The licence must be displayed. It must be produced for inspection.
A person who makes an amusement machine available for play must have a permit for the premises and a licence for each amusement machine. (Section 124-1992)
Gaming and amusing licences
The following licences require an annual court certificate:
Gaming machine licence, 3 month or annual
Gaming licence (premises), 3 month or annual
An amusement machine permit must be in a schedule of public places.
Amusement machine annual licence requires a valid permit.
An amusement machine high season licence applies at a lower rate of duty per machine.
Where a court certificate is required it must be produced to the Revenue Commissioners within 12 months of issue.
Betting Act Licences require a Certificate of Personal Fitness from Garda Síochána. Persons – resident outside the state may apply to the Minister for Justice.
A Certificate of Suitability for betting premises requires an application to the Garda Síochána.
The Finance Act 2002 consolidated the law on betting duty. A gaming machine is a machine which has been constructed or adopted for gaming where the player pays to play the machine whether by inserting a coin or token and the outcome is determined by the action of the machine whether or not provision is made for the skills of the player and when played once successfully affords that player no more opportunity to play again once and more often without paying to play.
Gaming means playing a game, whether of skill or chance or partly of skill and chance for stakes hazarded by the player. A stake includes any payment of the right to take part in the game and any other form of payment required as a condition for participation. It does not include of a payment solely for facility.
A gaming machine is one constructed or adopted for gaming. A gaming machine licence may only be issued for a machine where a gaming licence exists for the premises.
The 1956 Gaming and Lotteries Act prohibits unlawful gaming . This promoting or providing facilities for any gaming in which by reason of the nature of the game, the chances of all players , including the banker are not equal.
In which any portion of the stakes is retained by the promoter or banker otherwise than as winnings or by means of any slot machine.
The District Court may grant a certificates authorising the issue of a licence permitting gaming at an amusement hall or fun fair. The local authority must have permitted gaming by adoption Part 3 of the Gaming and Lotteries Act.
Gaming Licences are issued by Revenue on receipt of a valid court certificate and payment of the duty.
Section 6 of the Gaming and Lotteries Act allows gaming as part of a circus or traveling show subject to certain conditions. See generally the section on gaming
There is a similar exemption in respect of carnival. The relevant stakes and amounts are out of date. The provision was extended to online betting in 2012.
The Betting Amendment Bill 2012 proposes that online bets, bookmakers who are based inside or outside Ireland to take more than €200,000 or 10% of their turnover online must obtain an remote bookmakers licence. Betting Exchanges are required to obtain a remote betting intermediaries licence.
New licence and licence renewal fees will be €5000. The proposal must be approved by Europe.
Provision in the Finance Act 2012 provides online bets from Irish bettors are subject to 1% betting duty and Betting Exchanges pay a 15% intermediary duty based on the commission earned from peer-to-peer wages.
The rate of tax payable in respect of above Bookmakers Licence depends on turnover. In the case of turnover under €50 million, a €5,000 excise duty applies. This increases to €100,000 where the turnover is more than 500,000 million, €500 million.
Remote betting intermediate licence duty applies in respect of remote betting by intermediaries. An initial duty of €5,000 is paid for every licence to act. This applies at less than €3 million. It increases to €100,000 at €30 million.
Betting intermediaries will be subject to a betting intermediary duty at the rate of 15% of commission charges. Commission charges refer to amounts that the Irish persons pay to betting exchanges for bets made, for use of the facilities and for remote duty.
Finance Act 2011 extends the betting duty to betting undertaken to include electronic means. It introduced a new licensing regime.
A remote bookmaker’s license duty was provided for by FA 2011. See the separate section on betting duty. When the legislation issued providing for licensing of remote bookmakers was introduced, the license duty became chargeable on every license. The initial excise duty is €5,000. Additional duty is charged on renewal based on turnover.
The basis of the charge of duty is the annual turnover of the business, in the twelve-month period ending on 30th September preceding the renewal. The duty varies from €5,000 for entities with turnover under €50 million up to €100,000 for entities with turnover of €500 million.
FA 2011 provides for remote betting intermediaries license duty. It is s based on annual commission earnings of the business.. The level of duty varies from €5000 at under €3 million to €100,000 license at €30 million.
A separate betting duty is charged and levied on every remote bookmaker in respect of bets made or otherwise entered with persons in the State. The general 1% rate of duty applies. This is equivalent to betting duty applicable to fixed premises bookies.
The Finance act 2018 provided for an excise duty increase in the rate of betting duty and betting intermediary duty with effect from 1 January 2019. The rate of betting duty was increased from 1 Per cent to 2 Per cent for bookmakers and remote bookmakers. The rate of betting intermediary duty is increased from 15 Per cent to 25 Per cent for remote betting intermediaries.
A betting intermediary duty is provided for as an excise duty at the rate of 15% of commission charges. Commission charges are the amounts that Irish persons pay to betting exchanges for bets, when using the facilities of remote betting intermediary, Betting intermediary duty becomes due when commission is charged by a remote betting intermediary in respect of a bet made using the facilities of the intermediary. The legislation was to commence on such day as may be appointed by the Minister.
Finance Number 2 Act 2013 provides that betting duty is payable on remote bookmakers and remote betting intermediaries license. The act provides license duty of €10,000. Excise duty is €500 for a two-year license. Excise duty is €760 on registration of premises which lasts for two years.
The Finance act 2018 provided for an excise duty increase in the rate of betting duty and betting intermediary duty with effect from 1 January 2019. The rate of betting duty was increased from 1 Per cent to 2 Per cent for bookmakers and remote bookmakers. The rate of betting intermediary duty is increased from 15 Per cent to 25 Per cent for remote betting intermediaries.